Research On Tax Credit Management In Huai’an City,Jiangsu Province

In the socialist market economy,tax is constrained by both law and morality.Today,in deepening the reform of the economic system,the tax credit which reflects the trust of both sides is becoming more and more important.According to the statistics of related data in 2017,there are more high risk taxpayers in Huaian as a whole,the tax authorities are less capable of coping with the personnel,and the average coping ability is insufficient,and the tax payers are often able to complete the main tax returns by self-examination.The tax law compliance is low,and the taxpayers are more,and the number of the tax authorities is insufficient,the level of the tax collection and management is uneven and the whole is not high,and the tax authorities have gradually increased the tax collection and management pressure.It is urgent to strengthen the construction of the tax credit system.Through the credit rating of the taxpayers,credit and punishment,the post risk response to the tax evasion of taxpayers will be reduced,and the tax compliance of the taxpayers is gradually improved.The perfect tax credit system will create an honest and trustworthy social atmosphere in the whole society.So that taxpayers can consciously maintain their own tax credit and reduce the loss of tax revenue from the source.Researches at home and abroad focus more on the theory of tax credit system construction,and can not be well linked to the practice of tax credit management in tax authorities.There are few research papers on how to strengthen the construction of tax management system.Under the guidance of relevant tax credit management theory,this paper will stand in the perspective of tax authorities,closely combine Huai’an tax credit management practices,find problems in the construction process,propose countermeasures to strengthen tax credit management,and provide tax credit management.reference.Taking Huai’an tax credit management as an example,the status quo of tax credit is analyzed.After continuous construction and improvement in recent years,Huai’an City has been able to complete the tax credit management activities of the taxpayer’s tax credit information collection,evaluation,determination,release and application.The Huai’an taxation authority implements classified services and management for taxpayers of different credit levels in accordance with the principle of trustworthy encouragement and disciplinary punishment.In the tax credit management of Huai’an City,the taxation credit system has a low level of legislation,a weak sense of honesty and taxation,a relatively backward collection of tax credit information,an inadequate tax credit evaluation system,unscientific evaluation indicators,and the application of tax credit evaluation results.The lack of timeliness of disciplinary punishment is a matter of timeliness.Referring to the tax credit management model of the United States,Canada,Japan,and the United Kingdom,it summarizes the perfect legislation to protect tax credit management,provide high-quality tax services,establish tax credit intermediary service agencies,open and share tax credit information,and pay attention to the use of tax credit evaluation results.Strengthen the experience of tax credit management.Furthermore,it proposes the top-level design of tax credit management,enhances the sense of honesty and tax payment,improves the taxpayer’s credit information collection method,perfects the tax credit evaluation platform,sets the evaluation index reasonably,strengthens the application of tax credit evaluation results,and implements the dynamic management of tax credits.Countermeasures for tax credit management.